I am a big fan of Noctua and they are no exception. They have 50 ohms. The reality is that every motherboard/configuration/fan is slightly different under different loads. You can connect the fans directly to a 12V power supply or via the mainboard connector. Since it's a 4-pin adapter, there's no point in using it with anything other than a 4-pin motherboard header and a PWM-controlled fan. Different motherboard manufacturers implement different speed logic (or none at all) on their motherboards for different fan outputs. There is also a dependency on the location of the temperature sensor (chassis or CPU). There is a huge range of variables in the network. Any claims that the fan wheel reduces the fan speed by 300RPM or whatever is an oversimplification and generally wrong in my opinion. What I like is that this is the right resistor for most of my applications. I have about 6 computers at a time and most of them are overclocked monsters in huge cases. My fans range from 60mm to 180mm, which is suitable for different loads, needs, etc. Most of the existing fan speed reducers I have are in the 100ohm to 150ohm range, which is way too much since I use slower and quieter fans to begin with. I no longer use Zalman adapters with Noctua as they cause a buzz. With these I can use 1 or put a pair in series to get 50, 100 or 150 ohms and then choose one of my others if I really need more, but I find 50 ohms pretty good for turning off the case fan. 4-pin motherboard connector with PWM control. Again, it all depends on your specific fans and motherboard. I usually run an SSD and want everything to be quiet. My monitors usually make more noise than my computers. An email from Noctua confirms that they are rated for 50 ohms. Noctua quality, cases etc but wish the box wasn't so pretty as I just throw it away.
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